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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
  7. Current session: 14 May 2026 to 5 October 2026
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Displaying 45 contributions

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Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Jenni Minto

I have some quite general questions. I am interested in the fact that, although so much of your work looks specifically at the numbers, you clearly review policies as well. You have set specific themes when looking at best value in local government. How do you measure best value under the various topic headlines, and how do you follow things up? In 2025-26, the theme was transformation, so councils will have done work on that in year 1. What is the continuum in subsequent years? Given the focus on public service reform, that is likely to be a significant area.

Scottish Commission for Public Audit [Draft]

Deputy Chair

Meeting date: 18 September 2026

Jenni Minto

Yes, I am willing.

Jenni Minto was chosen as deputy chair.

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Jenni Minto

I am very aware that councils across Scotland are of all different shapes and sizes. One of the important things in the programme for government is the observation that some local authorities are too small to be strategic and others are too large to be local. I would argue that, in addition, some tick both of those boxes. A transformational initiative in one council might not work in another. Do you have examples of transformation having been spotted in one council and transferred to another?

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Jenni Minto

Auditing has continually evolved. When I was doing it, tolerable error was the calculation that we had to use; now it is about reviewing information that AI has helped to collate, to ensure that it is checked by a human eye.

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Jenni Minto

That is helpful. As you pointed out, it is better to spend money on front-line services, whether in health boards or in local authorities, so it is helpful to hear about the work that is being done to ensure that audits are more fit for purpose. Is there a timeframe for that?

Scottish Commission for Public Audit [Draft]

“Quality of public audit in Scotland: Annual report 2025/26”

Meeting date: 18 September 2026

Jenni Minto

When I was reading the papers, did I notice that there is an audit connection across the world, and that you have been involved in that? I think that your deputy leader is involved. Can you talk a bit about that? What learnings have been coming into Scotland from that international activity?

Scottish Commission for Public Audit [Draft]

Chair

Meeting date: 18 September 2026

Jenni Minto

Congratulations on your appointment. We will change seats.

Scottish Commission for Public Audit [Draft]

Interests

Meeting date: 18 September 2026

Jenni Minto

Welcome to the first meeting in session 7 of the Scottish Commission for Public Audit. I am the MSP for Argyll and Bute and, in accordance with the previous commission’s process, I have the pleasure of convening the meeting for the first two items of business.

I welcome all members and look forward to working with them on the commission. We have received apologies from Michael Marra.

Under agenda item 1, each of us will declare any interests that are relevant to the work of the commission. Background information is provided in the declaration of interests section of members’ paper 1.

I refer members to my entry in the register of members’ interests. I have no relevant interests to declare. In a former life, I was a member of the Institute of Chartered Accountants of Scotland and took part in some audits as part of my training, but I am no longer a member.

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Jenni Minto

Thank you. I think that Kate Nevens has some questions about delivery.

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Jenni Minto

Again, that must go back to what Vicki Bibby said earlier about the importance of your staff and the team understanding the bodies that you audit and recognising where improvements can be made.